Moroccan Toffee Candy from Japan
Hard toffee candies produced in Morocco, imported via HTS 9822.03.01 (1704.90.78). Benefits from U.S.-Morocco FTA sugar quota based on trade surplus. Traditional caramelized sugar confection.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Classify based on cooking temperature (hard crack stage for toffee)
• Provide temperature and cooking method documentation
• Avoid confusion with caramel (lower cooking temp classification)